Section 173 - Repeal. - West Bengal Goods and Services Tax Act, 2017

Repeal. 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Bengal Amusements Tax Act, 1922; (Ben. Act V of 1922.) (ii) the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972; (West Ben. Act XXI of 1972.) (iii) the West Bengal Entertainment-Cum-Amusement Tax Act, 1982; (West Ben. Act VI of 1982.) (iv) the West Bengal Tax on Entry of Goods into Local Areas Act, 2012, (West Ben. Act I of 2012.) are hereby repealed.